While the Florida sales tax of 6% applies to most transactions, there are certain items that may be exempt from taxation. This page discusses various sales tax exemptions in Florida.
In Florida, certain items may be exempt from the sales tax to all consumers, not just tax-exempt purchasers.
Certain groceries, any prosthetic or orthopedic instruments, any remedies which are considered to be common household remedies, any seeds and fertilizers, and any cosmetics are considered to be exempt in the state of Florida.
Many states have special, lowered sales tax rates for certain types of staple goods - such as groceries, clothing and medicines. Restaurant meals may also have a special sales tax rate. Here are the special category rates for Florida:
6%
EXEMPT
Prepared Food
9%
Prescription Drugs
EXEMPT
6%
These categories may have some further qualifications before the special rate applies, such as a price cap on clothing items. Groceries are generally defined as "unprepared food", while pre-prepared food may be subject to the restaurant food tax rate.
Candy and soda may be included or excluded from any preferential tax rate depending on whether or not the state considers them to be a "grocery":
Candy is NOT considered a grocery in Florida
Soda is NOT considered a grocery in Florida
The taxability of transactions involving services, shipping, and installation of tangible goods can be slightly complicated with various laws applying to slightly different situations. To learn more about how these transactions, and other more complicated situations, are subject to the Florida sales tax see the Florida sales taxability FAQ page.
This table lists a number of additional categories of goods and services that are exempt from Florida's sales tax. For a list that also shows taxable items, see the list of taxable and nontaxable items in Florida.
| Category | Exemption Status |
|---|---|
| Food and Meals | |
| Grocery Food | EXEMPT |
| Manufacturing and Machinery | |
| Machinery | EXEMPT * |
| Raw Materials | EXEMPT * |
| Utilities & Fuel | EXEMPT |
| Medical Goods and Services | |
| Medical Devices | EXEMPT * |
| Medical Services | EXEMPT |
| Occasional Sales | |
| General Occasional Sales | EXEMPT * |
| Optional Maintenance Contracts | |
| Parts Purchased for Use in Performing Service Under Optional Maintenance Contracts | EXEMPT |
| Services | |
| Transportation Services | EXEMPT |
| Software and Digital Products | |
| Canned Software - Downloaded | EXEMPT |
| Custom Software - Delivered on Tangible Media | EXEMPT * |
| Custom Software - Downloaded | EXEMPT |
| Customization of Canned Software | EXEMPT |
| Digital Products | EXEMPT |
| Trade-Ins | |
| General Trade-Ins | EXEMPT |
* See notes in category taxability page for details
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